Louisiana's Gov. Jindal announced his plan to replace income taxes with the state's sales tax. Nebraska's Gov. Heineman has announced the same plan.

Why is this happening? Civitas Institute published: "a recent analysis of income taxes at the state level." They compared nine states with no income taxes to the others and found "job growth in the no-income tax states was +5.5 percent while -1.6 percent in the highest tax states."

The book "How Money Walks" explains that states with an income tax force workers to move to no-income tax states. During 15 years, New York lost $58 billion in adjusted growth incomes while Florida gained $86 billion. California lost $31 billion. Using IRS data, author Brown shows that "the key to accumulating working wealth for any state is a pro-growth tax policy, and that means not taxing personal income."

Phil Mickelson plans to move out of California, millions of workers already have done the same thing and continue to move to no income tax states. The Civitas Institute study and Brown's book prove that states do better without income taxes, and that workers prefer sales taxes to income taxes.

America has a 7.9 percent unemployment rate. One more down quarter of GDP means a recession. We need growth. The U.S. could do real tax reform and end the IRS. The FairTax is a simple, single rate tax with a prebate to protect the poor and elderly. It is House bill H. R. 25 and Senate bill S. 122. By the way, the IRS announced the cheapest health insurance plan will cost $20,000 for a family of five in 2016.